The ‘value’ of sustainable buildings is a topic that receives close attention from a wide range of industry professionals. In response, numerous publications in recent years have sought to quantify this value in its various forms and what it means for different stakeholders including developers, owners and tenants of sustainable buildings. This document aims to bring together the findings of such publications and in doing so present the business case for maximising sustainability through BREEAM certification of non-domestic (commercial) buildings. The content is organised under the business benefits categories identified by the World Green Building Council (WGBC) report on ‘The business case for green building’ and references other independent organisations including the Royal Institution of Chartered Surveyors (RICS), Building Services Research and Information Association (BSRIA) and the Urban Land Institute (ULI).